The trial balance of Pacilio Security Services, Incorporated as of January $1,$ Year $3,$ had the following normal balances:$$Cash$$8,900$Accounts Receivable$1,500$Supplies$65$Prepaid Rent$800$Land$4,000$Accounts Payable$1,050$Unearned Revenue$200$Salaries Payable$1,200$Notes Payable$2,000$Common Stock$8,000$Retained Earnings$2,815$During Year $3,$ Pacilio Security Services experienced the following transactions:$1$Paid the salaries payable from Year $2\mathrm{.}2$Paid the balance of $$2,000$ on the debt owed to the Small Business Government Agency. The loan is interest$-$free$\mathrm{.}3$Performed $$32,000$ of security services for numerous local events during the year; $$21,000$ was on account and $$11,000$ was for cash$\mathrm{.}4$On May $1,$ paid $$3,000$ for $12$ months rent in advance$\mathrm{.}5$Purchased supplies on account for $$700\mathrm{.}6$Paid salaries expense for the year of $$9,000\mathrm{.}7$Incurred other operating expenses on account, $$4,200\mathrm{.}8$On October $1,$ Year $3,$ a customer paid $$1,200$ for services to be provided over the next $12$ months$\mathrm{.}9$Collected $$19,000$ of accounts receivable during the year$\mathrm{.}10$Paid $$5,950$ on accounts payable$\mathrm{.}11$Paid $$1,800$ of advertising expenses for the year$\mathrm{.}12$Paid a cash dividend to the shareholders of $$4,650\mathrm{.}13$The market value of the land was determined to be $$5,500$ at December $31,$ Year $3.$Adjustments$14$There was $$120$ of supplies on hand at the end of the year$\mathrm{.}15$Recognized the expired rent$\mathrm{.}16$Recognized the earned revenue from Year $2$ and transaction number $8\mathrm{.}17$Accrued salaries were $$1,000$ at December $31,$ Year $3.$